The tariff classification of various pipes and tubes for wheel loaders

NY L81369 December 22, 2004 CLA-2-84:RR:NC:MM:106 L81369 CATEGORY: Classification TARIFF NO.: 8412.90.9015; 8431.49.9040 Ms. Shannon Fura Sandler, Travis & Rosenberg, P.A. 225 W. Washington Street Chicago, IL 60606 RE: The tariff classification of various pipes and tubes for wheel loaders Dear Ms. Fura: In your letter dated November 30, 2004, on behalf of your client Volvo Construction Equipment North America, Inc. (VCENA), you requested a tariff classification ruling. You included engineering drawings of the parts in question. The parts at issue are certain pipes and tubes, identified internally by VCENA as part numbers VOE11019615, VOE11019347, VOE11030372, VOE11030818 and VOE11037821. You state that each of these goods is dedicated to exclusive use on VCENA wheel loaders. Based on the condition of these pipes and tubes as imported, their identity has moved beyond mere basic steel mill products to the status of parts. Parts VOE11019615 and VOE11019347 are coolant/water pipes designed for the loader’s transmission system. Part VOE11030372 is an oil dipstick. Part VOE11030818 is a low-pressure return pipe for use in the loader’s hydraulic system. Part VOE11037821 is a transmission oil return pipe. All parts are of steel construction. All of these parts will be classified as parts of wheel loaders, as you suggest in your correspondence, with the exception of part VOE11030818. This part is more specifically provided for as a part of the hydraulic system and will be classified as a part of that system. See Section XVI, Note 2(a) of the Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for parts VOE11019615, VOE11019347, VOE11030372, and VOE11037821 will be 8431.49.9040, HTS, which provides for other parts of backhoes, shovels, clamshells and draglines. The general rate of duty will be free. The applicable subheading for part VOE11030818 will be 8412.90.9015, HTS, which provides for parts of hydraulic power engines and motors. The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick Wholey at 646-733- 3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division